Hamilton, a decorative wall clock manufacturer uses activity$-$based costing. Each clock consists of $20$ separate parts totaling $$95$ in direct materials, and requires $2\mathrm{.}5$ hours of machine time to produce. Additional information is as follows:

What is the cost of machining per clock?

Multiple Choice

$$30\mathrm{.}00.$

$$180\mathrm{.}00.$

$$7\mathrm{.}20.$

$$144\mathrm{.}00$

$$18\mathrm{.}00$